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Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

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Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Compliance Assurance Process

Overview

The Internal Revenue Service announced on March 31, 2011 that the six-year-old Compliance Assurance Process (CAP) pilot program for large corporate taxpayers would become permanent, effective immediately.

Under CAP, participating taxpayers work collaboratively with an IRS team to identify and resolve potential tax issues before the tax return is filed each year. With the major potential tax issues largely settled before filing, taxpayers are generally subject to shorter and narrower post-filing examinations.

The IRS also announced that the CAP program would expand to include two additional components: A new pre-CAP program that provides interested taxpayers with a clear roadmap of the steps required for gaining entry into CAP; and a new CAP maintenance program intended for taxpayers who have been in CAP, have fewer complex issues, and have established a track record of working cooperatively and transparently with the IRS.

Complete details of the expanded CAP program are outlined in a new Internal Revenue Manual (IRM) section, linked below.

CAP Information Resources

IRS Continues Comprehensive Assessment of the CAP Program

Internal Revenue Manual (IRM) section covering the CAP - Please note, effective September 23, 2014, Pre-CAP and CAP Applications should be submitted to the new CAP Application email account

Frequently Asked Questions

CAP Application and Related Documents

Pre-CAP and CAP Application PDF

Pre-CAP Memorandum of Understanding PDF

CAP Memorandum of Understanding PDF